2000 (2) TMI 163

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ress Telegram. Accordingly, I have gone through the impugned Order and heard Shri R.K. Roy, learned JDR for the Revenue. 2. A package was seized from the transporter's godown, which was booked by one M/s. Shri Vaisnomata Cloth Stores, Calcutta. The said package was found to contain Towels, Babasuits, Shirts, Ball-Pens, Pens and T-Shirts of foreign origin collectively valued at Rs. 29,360.00. The .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... said confiscation of the goods and imposition of penalty on the applicant/appellant, were upheld by the Commissioner (Appeals). Hence the present appeal before the Tribunal. 3. I have gone through the memo of appeal and I have also heard Shri. R.K. Roy, learned JDR. I find that the goods in question are Towels, Babasuits, small-size T-Shirts, Ball-Pens etc. The said goods are neither notified g .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X